@article{oai:chukyo-u.repo.nii.ac.jp:00017441,
 author = {潮, 清孝 and Ushio, Sumitaka},
 issue = {1-2},
 journal = {中京経営研究, CHUKYO KEIEI KENKYU},
 month = {Mar},
 pages = {145--156},
 title = {管理会計のユビキタス化：全員参加経営における管理会計の役割},
 volume = {20},
 year = {2011}
}